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Opinion 90-5

… -- Library Trustees (increase in their number) EDUCATION LAW, §§226(1), 260(1), (2): Although the town board appoints … charter contains no pertinent provisions. Education Law, §260 provides that a town public library shall be … "not ... less than five nor more than eleven" (Education Law, §260[1]). Library trustees of a town public library are …

https://www.osc.ny.gov/legal-opinions/opinion-90-5

Opinion 96-2

… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … budget from such lots and parcels "in the same manner and at the same time as other village charges". Generally, … upon benefited real property in the same manner and at the same time as taxes for municipal purposes to defray …

https://www.osc.ny.gov/legal-opinions/opinion-96-2

Newark School District Public Library – Board Oversight (2014M-54)

… Purpose of Audit The purpose of our audit was to review the Board of Trustees’ … it allowed Library moneys (totaling nearly $1.2 million as of June 30, 2013) to be improperly deposited in types of …

https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54

Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)

… of our audit was to review the Board's oversight of Library operations for the period January 1, 2013 through December 31, 2013. Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau … by a special act of the State Legislature in 1970. The Library serves more than 16,000 community members and is …

https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297

Opinion 95-15

… library with proportionate share of tax refund) REAL PROPERTY TAXES AND ASSESSMENTS -- Refunds and Chargebacks … share of tax refund) EDUCATION LAW, §§255(1), 259(1); REAL PROPERTY TAX LAW, §§556(6)(a), 726(1)(c), 734(1): A school … meet the estimated expenditures of the school district ( id .). Taxes for library purposes must be levied and …

https://www.osc.ny.gov/legal-opinions/opinion-95-15

Ramapo Catskill Library System – Procurement (2015M-84)

… of Audit The purpose of our audit was to examine the Library System’s procurement processes for the period January … through December 5, 2014. Background The Ramapo Catskill Library System is a nonprofit cooperative public library system located in the Town of Wallkill, Orange …

https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84

Westchester Library System – Procurement (2015M-199)

… of Audit The purpose of our audit was to evaluate the Library System’s procurement processes for the period January … 1, 2014 through June 23, 2015. Background The Westchester Library System is a nonprofit cooperative public library system which was chartered by the New York State …

https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199

Shelter Rock Public Library District – Bank Reconciliations (2015M-249)

… of Audit The purpose of our audit was to examine whether Library officials ensured that bank reconciliations were … through June 30, 2015. Background The Shelter Rock Public Library District is located in the Town of North Hempstead in Nassau County. The Library, which is a Special District Public Library that was …

https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced … Volunteer Fire Company, Inc. , Town of Conesville , New York State Department of Labor, Painted Post Fire … of current low interest rates to finance acquisitions. New York State Department of Labor (NYSDOL) – Unemployment …

https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits

George F. Johnson Memorial Library – Library Expenditures (2016M-214)

… Purpose of Audit The purpose of our audit was to assess Library officials’ controls over … Key Recommendations There were no recommendations as a result of this audit. …

https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214

Cohoes Public Library – Governance and Operations (2015M-259)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Library’s …

https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259

Ethelbert B. Crawford Public Library – Disbursements (2013M-222)

… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s disbursements for … The purpose of our audit was to evaluate the internal controls over the Librarys disbursements for the …

https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222

Dansville Public Library – Procurement (2015M-225)

… Purpose of Audit The purpose of our audit was to examine the Library’s procurement process … Key Findings The Board did not adopt a procurement policy as required by General Municipal Law. Most claims were paid …

https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225

Elmont Public Library – Board Oversight and Professional Services (2014M-060)

… and an administrative assistant to manage this account, sign checks and pay vendors before submitting claims to the Board … the Treasurer’s functions to an independent contractor, who did not take an oath of office and is being paid through …

https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060

Oswego School District Public Library – Selected Cash Receipts (2013M-397)

… 31, 2013. Background The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library System. It is governed by a seven-member Board of … are elected by Oswego City School District residents. The Library’s operating expenditures were approximately $1.2 …

https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397

Middle Country Public Library – Treasurer (2015M-291)

… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position for the period July 1, 2014 … June 30, 2015. Background The Middle Country Public Library is located in the Town of Brookhaven in Suffolk County. The Library, which is governed by an elected five-member Board of …

https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291

Opinion 91-62

… purposes of the corporation may require". Section 1-102 does not expressly state that only property which is no … corporation, association or undertaking. Article VIII, §1 does not, however, prohibit gifts or loans to or in aid of … Law, §226[5],[6]), it is our opinion that section 72-h does not authorize the conveyance without consideration of …

https://www.osc.ny.gov/legal-opinions/opinion-91-62

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